Article 168 of the Saudi GCC Unified Customs Law
المادة 168 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع عشر: بيع البضائع
The Administration sells goods and means of transport that became customs property by confiscation, settlement or waiver, goods not withdrawn from warehouses in time, and goods of unknown owners after the holding period.
Official text (Arabic)
This article has not been amended since the law was issued.
تقوم الإدارة ببيع ما يلي :
1 - البضائع والمواد ووسائط النقل التي أصبحت ملكا للجمارك نتيجة حكم بالمصادرة أو تسوية صلحية أو تنازل خطي .
2 - البضائع التي لم تسحب من المستودعات ضمن المهلة القانونية التي تحدد وفقا للمادة (75) من هذا النظام " القانون " .
3 - البضائع والمواد التي لم يُعرَف أصحابها ولم يطالب بها أحد خلال مهلة الحفظ التي يحددها الوزير أو الجهة المختصة .
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 168 explained in plain English
This article specifies the goods that the Administration sells, in three categories:
- What became customs property: goods, materials and means of transport that passed to it as a result of a judgment of confiscation, an amicable settlement, or a written waiver.
- Goods not withdrawn from warehouses within the legal period determined under Article 75.
- Goods of unknown owners: goods and materials whose owners are not known and which no one has claimed within the holding period set by the Minister or the competent authority.
What this means:
- Confiscation, settlement or a written waiver transfers ownership of the goods to customs, which sells them.
- Leaving goods in the warehouse after the period has ended exposes them to sale.
- Goods whose owner is unknown do not stay forever, but are sold after the holding period.
The article does not itself specify the periods, but refers to Article 75 and to the decision of the Minister or the competent authority.
Article 167 permits the sale of stored or abandoned goods after the period set by the Minister expires. Article 169 provides that the Administration bears no responsibility for malfunction or damage to the goods it sells unless it is proved that it committed an obvious error in carrying out the sale. A person whose goods were sold in this way would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
An importer waived in writing to customs a shipment that he no longer wished to clear. The shipment becomes customs property, and the Administration sells it.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 168 of the Saudi GCC Unified Customs Law
What goods does customs sell?
Goods and means of transport that became customs property by a judgment of confiscation, amicable settlement or written waiver, goods not withdrawn from warehouses within the legal period, and goods of unknown owners after the holding period.
Does a written waiver of goods transfer them to customs?
Yes. Goods that became customs property as a result of a written waiver are sold by the Administration.
Articles this article refers to
More articles on Sale of Goods and Customs Limitation Periods
- Article 146
The Director General may hold and sell seized goods and means of transport when smugglers flee or cannot be traced; the proceeds go to the State if one year passes from the sale without the smugglers being caught.
للمدير العام التحفظ على البضائع ووسائط النقل المضبوطة في حالة فرار المهربين أو عدم الاستدلال عليهم، وبيعها طبقا لأحكام الباب الرابع عشر من هذا النظام " القانون
- Article 166
The Administration may sell seized goods that are perishable or affect the safety of others, and goods whose value is falling with a license, without awaiting the judgment, with notice to the owner and refund of the price if the judgment favors him.
أ - للإدارة أن تبيع البضائع المحجوزة القابلة للتلف أو النقص أو التسرب أو كانت في حالة من شأنها أن تؤثر في سلامة البضائع الأخرى والمنشآت الموجودة فيها . ب - يجوز
- Article 167
After the period set by the Minister or the competent authority expires, the Administration may sell goods stored in customs warehouses or located in yards and on quays or abandoned in customs areas.
للإدارة بعد انقضاء المهلة التي حددها الوزير أو الجهة المختصة أن تبيع البضائع التي خزنت في المستودعات الجمركية أو الموجودة على الساحات والأرصفة، أو تلك المتروكة
- Article 169
The Administration bears no responsibility for malfunction or damage to goods it sells under the Law, unless it is proved that it committed an obvious error in carrying out the sale.
لا تتحمل الإدارة أي مسؤولية عن العطل أو الضرر الذي يلحق بالبضائع التي تقوم ببيعها بموجب أحكام هذا النظام " القانون "، إلا إذا ثبت أنها ارتكبت خطأ بينا في إجراء
- Article 170
Customs sales are conducted by public auction under the rules of the Minister or the competent authority, and goods are sold free of fees and taxes except the brokerage commission, which the buyer bears.
أ - تجري عمليات البيع المنصوص عليها في هذا الباب بالمزاد العلني وفقا للشروط والقواعد التي تحدد بقرار من الوزير أو الجهة المختصة . ب - تباع البضائع والأشياء ووسا
- Article 171
Sale proceeds are distributed starting with customs duties and then expenses; the balance for goods permitted for import is held in trust and may be reclaimed within a year, the balance for prohibited goods goes to the Treasury, and smuggling cases follow Article 172.
أ - يوزع حاصل البيع وفقا للترتيب التالي : 1- الضرائب " الرسوم " الجمركية . 2 - نفقات عملية البيع . 3 - النفقات التي صرفتها الإدارة من أي نوع كانت . 4 - أجرة الن
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.